Jeanlouis, Inc., manufactures and sells two products: Product DO and Product D5. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Cost Pools Labor-related Production orders General factory Activity Measures DLHs orders MHS Estimated Overhead Cost $313,751 70,260 253,547) $637558 Product Dol 3,3001 6001 4,300 Product D5 3,200 600 4,400 Total 6,500 1,200 8,700 The total overhead applied to Product D5 under activity-based costing is closest to: $317,810 $123,844 $303,478 O $271,798